Qualifying distributions: Changes in asset use

Qualifying distributions: Changes in asset use
General Information
Charities and Nonprofits

Pension plan mortality tables

Find the mortality tables and mortality improvement rates that apply to your pension plan.
General Information
Administrators

Allowable distribution period - Taxes on failure to distribute income

Meaning of "allowable distribution period" as used in rules relating to private foundation required distributions under Code section 4942.
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Charities and Nonprofits

Correction: Private foundation self-dealing

Discussion of correction of self-dealing transactions under Code section 4941.
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Charities and Nonprofits

Rollovers as business start-ups compliance project

Rollovers as Business Start-Ups Compliance Project
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Administrators

Number of self-dealing acts

299 - Number of Self-Dealing Acts
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Charities and Nonprofits

Practice units: 2019 to 2014

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.
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Corporations

Interest rates tables

Find out the monthly weighted-average interest rates that apply to your retirement plan.
General Information
Administrators

Combined Fair Market Value of Foundation Assets Private Foundation Minimum Investment Return

Discussion of term used in definition of minimum investment return under Code section 4942.
General Information
Charities and Nonprofits

I.R.C. Section 446: LB&I Directive Related to Hedging of Variable Annuity Guaranteed Minimum Benefits by Insurance Companies

This Directive provides that LB&I examiners should not challenge the eligibility of an insurance company’s guaranteed minimum benefit (“GMxB”) Hedges (defined below) to qualify as hedging transactions under Treas. Reg. § 1.1221-2(b).
General Information
Businesses